The Ethics of Tax Evasion: Literature Review
11 Pages Posted: 3 Jun 2020
Date Written: April 30, 2020
Abstract
This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.
Keywords: Tax Evasion, Ethics, United Kingdom, Gender, Age, Education, Government Trust
JEL Classification: E62, H12, H20, H26, J1, J16, K34, K42, M4, M48, O52, O57, P35
Suggested Citation: Suggested Citation
Collymore, Aidan, The Ethics of Tax Evasion: Literature Review (April 30, 2020). Available at SSRN: https://ssrn.com/abstract=3589385 or http://dx.doi.org/10.2139/ssrn.3589385
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